| Summary: | 碩士 === 義守大學 === 管理學院碩士班 === 97 === The primary responsibilities of the Military Comptroller are to manage the budgets and accounting books for other related departments. Due to its close ties with other units, the department’s competencies and service quality have direct influences on the administrative performance of related agencies. Therefore, in an era when both customer orientation and administrative efficiency are emphasized, the issue of how to improve the service effectiveness of accounting personnel becomes very important.
The main target sample of this study is the Navy personnel. The total questionnaire issued is 500 copies, with 378 valid copies. The methods used in this study include descriptive statistics, expert validity and reliability analysis, independent sample t-test, one-way ANOVA, Pearson of correlation, and Multiple stepwise regression. The analysis of all the data comes to the following conclusions:
1.Owing to the different backgrounds of customers being served, there comes difference among the expected service level, the perceived service level, and the overall satisfaction.
2.There is only partly correlation between the customers’ expected service level and perceived service level.
3.There is only partly correlation between the customers’ expected service level and overall satisfaction.
4.It shows positive correlation between the customers’ perceived service level and the overall satisfaction.
5.The customers’ expected service level and perceived service level have obvious effects to predict the overall satisfaction.
According to the conclusions, the suggestions for the comptroller office of Navy Command Headquarter:
1.To improve the quality of service with the consideration of obvious difference from the customers’ expected level.
2.To improve the supply and demand of customers.
3.To improve the comptroller objectives according to the overall satisfaction.
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